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2025-04-30-accounts

Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare

Financial Statements

for the Year Ended 30 April 2025

CHARITY NUMBER: SC002127

Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare Contents of the Financial Statements for the Year Ended 30 April 2025

Page
Report of the Executive Committee 1
Statement of Receipts and Payments 3
Statement of Fund Balances 4
Notes of the Financial Statements 5
Report of the Independent Examiner 6

Docusign Envelope ID: EB8CA55E-F490-4DB8-AF 1D-62D481F22BA3

Baldernock Childcare — SC002127

Annual Report of the Executive Committee

The Executive Committee of Baldernock Childcare has pleasure in presenting its report and accounts for the year ended 30 April 2025.

Objectives

The charity’s aim is to create an atmosphere where all children, parents, carers and staff feel safe, relaxed, happy and valued; to provide a happy teaching and learning environment thereby motivating and encouraging children to do their best; building self-esteem and promoting respect for people and property and to provide positive images of different races and cultures. We provide a high-quality service and staff are encouraged to develop their professional expertise.

Structure

Baldermock Childcare is an unincorporated charity and is in partnership with East Dunbartonshire Council. It follows the guidelines and rules laid down by Scottish Social Service Council, Care Inspectorate and Early Years Scotland. The committee consists of office bearers and nominated members who do this voluntarily and are parents of children who attend or have attended the playgroup. The members named below served throughout the year except where otherwise shown.

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----- Start of picture text -----
Date of Appointment Date of Resignation
CHAIRPERSON: fF
TREASURER: 19.11.25
19.11.25
SECRETARY. a
NOMINATED MEMBERS:
01.11.24
01.04.25
30.06.24
30.06.24
31.03.25
31.03.25
30.06.25
----- End of picture text -----

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Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare – SC002127 Annual Report of the Executive Committee (continued)

Address:

Review of Activities and Financial Statements

Income from Nursery fees and Parent Donations has increased by £20,251 compared to the previous year and income from After School Club fees has decreased by £2,605 compared to the previous year.

Financial Statements for the Year Ended 30 April 2025 are appended. The result for the year was a surplus of £5,543. The total of fund balances carried forward is £48,866.

Approved by the Executive Committee on 23 December 2025 and signed on its behalf by:

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Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare Statement of Receipts and Payments For the Year Ended 30 April 2025

Unrestricted
Restricted
Funds
£
Funds
£
Income
Income from Charitable Activities
Nursery Fees and Parent Donations
68,147
After School Club
20,735
Fundraising Income
-
Other Income
Sundry Income
-
Total Incoming Resources
---------
88,882
=====
--------
-
=====
Expenses
Charitable Activities
Wages and sub-contractors
71,926
Premises upkeep
341
Electricity
2,466
Miscellaneous
674
SPPA Membership, Insurance, Disclosures
481
Party and Outing Expenses
566
Rental expenses
2,499
Nursery resources
1,371
Subscriptions
792
Telephone
379
Groceries
1,520
Accountancy
240
Printing and stationery
54
Training
30
Total Resources Expended
Net Surplus (Deficit)
83,339
=====
5,543
=====
-
=====
-
=====
Total
Total
2025
£
2024
£
68,147
47,896
20,735
23,340
-
77
-
100
--------
88,882
=====
---------
71,413
=====
71,926
66,557
341
2,276
2,466
2,758
674
464
481
471
566
729
2,499
2,347
1,371
1,782
792
550
379
349
1,520
1,436
240
228
54
20
30
60
83,339
=====
5,543
=====
80,027
=====
(8,614)
=====

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Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare Statement of Fund Balances For the Year Ended 30 April 2025

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Total Income 88,882 - 88,882 71,413
Total Expenditure 83,339 - 83,339 80,027
-------- -------- --------- --------
Net Deficit (Surplus) 5,543 - 5,543 (8,614)
Fund Balances Brought Forward 43,323 - 43,323 51,937
-------- -------- --------- ---------
Fund Balances Carried Forward 48,866 - 48,866 43,323
===== ===== ===== =====
Made up of:
Royal Bank of Scotland Special Interest Bearing Account 10,516 10,516
RBS Community Account 38,350 32,807
48,866 43,323
===== =====

Approved by the Executive Committee on 23 December 2025 and signed on its behalf by:

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Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Baldernock Childcare Notes to the Financial Statements For the Year Ended 30 April 2025

1. Accounting Policies

The accounts are prepared under the historical cost convention and in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

Income and Expenses are accounted for on a cash basis.

2. Funds

The charity holds no restricted funds at 30 April 2025.

3. Fees

Fee income includes support received in the year from East Dunbartonshire Council amounting to £59,538 (2024: £38,346).

4. Trustees Remuneration and Expenses

During the year ended 30 April 2025 no trustee received any remuneration or expenses.

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Docusign Envelope ID: EB8CA55E-F490-4DB8-AF1D-62D481F22BA3

Independent Examiner’s Report to the Trustees

of Baldernock Childcare

I report on the accounts of the charity for the year ended 30 April 2025, which are set out on pages 3 to 5.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)1(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Chartered Accountant Bell Barr & Company 2 Stewart Street Milngavie Glasgow G62 6BW

Date:[16-01-26 ]

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